Core Points - The article discusses three types of special ordinary invoices that can be used to deduct input VAT under current tax incentive policies [2][3] - It emphasizes the importance of accurate tax reporting for taxpayers eligible for VAT exemption [8] Group 1: Types of Invoices for Input VAT Deduction - The first type includes passenger transport service invoices, such as electronic tickets for air travel and railway tickets that indicate passenger identity [2] - The second type consists of toll invoices, which include electronic ordinary invoices for road tolls that specify tax amounts and invoices for bridge and lock tolls that indicate the charged amount [3] - The third type relates to agricultural products, specifically invoices for the purchase and sale of agricultural products, which are exempt from VAT [3] Group 2: VAT Exemption Reporting - Taxpayers must accurately report their sales amounts in the VAT declaration form to benefit from VAT exemption, rather than simply filing a zero declaration [8] - An example is provided where a small-scale taxpayer must report their sales amount to comply with regulations while enjoying tax benefits [8]

Core Viewpoint - The article discusses various types of invoices and certificates that can be used to deduct input VAT, beyond the commonly known ones, emphasizing the eligibility criteria for these deductions [1][2]. Group 1: Domestic Passenger Transport Tax Deduction Certificates - Four types of domestic passenger transport tax deduction certificates are eligible for input VAT deduction, including electronic ordinary VAT invoices and tickets that specify passenger identity [1]. - Conditions for deduction include that the expenses must have occurred after April 1, 2019, and must be related to employees under labor contracts or labor dispatch employees [1]. - The deduction is applicable only for domestic passenger transport services, excluding personal consumption or collective welfare [1]. Group 2: Toll Fee Invoices - Two types of toll fee invoices are recognized for input VAT deduction, including electronic ordinary VAT invoices for tolls on highways and bridge/toll gate fees [2]. - The input VAT amount is calculated based on the specified toll fees [2]. Group 3: Agricultural Product Invoices - Agricultural product sales and purchase invoices are also eligible for input VAT deduction, with specific rates applied based on the invoice details [2]. - The input VAT for agricultural products used in production or processing is calculated according to the specified purchase price and applicable tax rates [2].